How to avail input tax credit of IGST paid through manual TR-6 Challans as duty on debonding of capital goods in STPI/ SEZ

[Shivam Agrawal]

Dear Members,

Please guide me on how to avail input tax credit of IGST paid through manual TR-6 Challans as duty on debonding of capital goods in STPI/ SEZ which were imported duty free originally. I am not sure whether TR-6 is a document prescribed for payment of customs duty and can be considered a valid document as per Rule 36 of CGST Rules.

I have came across Customs Circular no. 16/2023 (https://taxinformation.cbic.gov.in/view-pdf/1003163/ENG/Circulars) relating to similar incremental IGST payment scenario and availment of ITC/ Refund.

I request you to please elaborate the detailed procedure to follow to get the BOE reassessed and get the BOE data flowing from ICEGATE or ICES to GSTN portal and how to make the challan payment.

Thanks and Regards,

CA. Shivam Agrawal

[email protected]

AI Summary

Clarification Sought on Claiming ITC for IGST Paid via TR-6 Challans in STPI/SEZ Debonding under Rule 36 A participant inquired about availing input tax credit (ITC) for IGST paid via manual TR-6 Challans on debonding capital goods in STPI/SEZ, initially imported duty-free. They were uncertain if TR-6 is a valid document under Rule 36 of CGST Rules. A respondent advised applying for re-assessment of the Bill of Entry (BoE) and notifying GST officers, suggesting ITC can be claimed even if not reflected in GSTR-2B, citing favorable court decisions. The inquirer agreed, emphasizing the need for trade representation to CBIC on this issue.